2005 (3) TMI 709

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....at 203 Rabindra Sarani, Kolkata on 12-1-2001, in the presence of Shri Suhrid Dey, Proprietor, and recovered sewing machine parts of foreign origin for which Shri Dey could not produce any licit documents for possession/importation/purchase bills. The goods were seized under Section 110 of the Customs Act, 1962 on the reasonable belief that the goods were imported illegally into India. On completion of the seized formalities a copy of the inventory was handed over to Shri Dey under receipt on the spot. In response to summon issued under Section 108 of the Customs Act, 1962, Shri Dey in his voluntary statement admitted that he was actually selling goods for foreign origin. He also admitted that the used to deal in such foreign goods in unacco....

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....ble inasmuch as possession of foreign sewing machine pats was no offence as they are freely importable. Section 123 of the Customs Act is not attracted, so the question of producing import documents/bills did not arise. In view of above, he prays that the order of confiscation and imposition of penalty be set aside. 4. Heard Shri A.K. Choudhary, ld. SDR for the Revenue. Shri Choudhary points out the Order-in-Original passed by the Joint Commissioner, Customs who observed as follows : (a)     The seized goods have distinct foreign markings on them. (b)     No licit document was produced in support of legal possession/acquisition/importation of the same. (c)     The ....

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....sary verification regarding licit acquisition. 6. Heard both the sides. I find that the appellant has admitted in his voluntary statement under Section 108 of the Customs Act that he was actually selling the goods of foreign origin. He also admitted that he used to deal in such foreign goods in an unaccounted manner. Since the appellant has admitted in his voluntary statement that selling of foreign origin goods in an uncounted manner this also remains undisputed seized goods distinctive foreign marking and no licit document was produced in support of legal possession of the same and the claim for the seized goods was filed after 74 days. The confiscation of the seized goods under Customs Act under provision of Section 111(b) and 11....